Borrwing Enterprises' Financial Analysis Based On Credit Risk Management Of Commercial Banks In China

Since 2013,Chinese economy has ushered in a new normal state what the structure of the economic system is adjusting and the economy has been affected by a combination of many factors,such as economic downturn,prominent structural contradictions,and so on.Difficulties in the economic downturn may gradually emerge in the financial field.The non-performing loans of commercial banks will greatly affect the survival and development of banks.The situation of asset quality control in commercial banks is very severe.The development of bank depends on the structure and quality of credit assets.Among the four major state-owned banks in China,Industrial and Commercial Bank of China represents and reflects the situation and risk of credit asset quality in Chinese bank sector as the head of four nationalized.Therefore,we control non-performing loans and improve the quality of credit assets.It is the guarantee and key point of the steady operation and development of commercial banks.In the management of bank credit risk,effective financial analysis for loan enterprises is an indispensable necessary measure and method,which runs through the links of credit risk management.It is not only the basis of credit decision,but also an important means to prevent and monitor credit risk.On this background,combine theoretical analysis with practical credit cases to carry out financial analysis and exploration for the main body of borrowing enterprises on the basis of credit asset management,through communicating with the ICBC related professional teachers and enterprise related personne from ICBC credit business perspective.The paper firstly introduces the definition of credit asset management and the processes and means of credit risk management of ICBC aimed at the present situation of credit risk management of ICBC and Q branch is expounded and analyzed.Secondly,try to analyze the credit risk management and finance of banks through the current situation and problems exposed by credit assets.This paper introduces the definition and function of financial analysis,combs the Harvard analysis,DuPont analysis and the three kinds of financial analysis theory system and main methods of financial statement analysis of the life cycle characteristic of enterprise financial condition in credit risk management.,This paper tries to find out the problems and deficiencies existing in the financial analysis of Q Branch in credit asset management through the theoretical analysis and the typical credit business financial analysis case of ICBC Q Branch.Then try to find out the effective methods and measures by using financial analysis to prevent and control the credit risk of commercial banks according to the specific problems in the case study of Q Branch above.Which including promote the comprehensiveness of credit operations' financial analysis,improve the quality of financial data analysis,the effectiveness of financial analysis methods and perfect the mechanism of financial analysis.It have verified the effectiveness and practicability of the optimized financial analysis.Establish a financial analysis system to identify and prevent bank credit risk effectively,which is used for reference in early investigation of credit business,the risk control and improving the quality of credit assets in the period of credit asset quality decline,The research results of this paper can be applied to the financial analysis of other commercial banks under the management of credit assets to some extent,and wish this paper can be useful for equity investors,enterprise managers,securities companies,suppliers,customers and other financial statement users to understand,analysis and use the corporate financial reports.